Your right EPLs is 6+ the severity would have remained the same not more. Why they didn’t just adopt the EPLs formula I don’t know, as although Man City/Chelsea are not easy to compare to compare to Everton, it would have taken away some of the controversy

Have you read the decision because it’s very clear in how they calculated the sanction.

Sanction Principles: The Commission is allowed to use its discretion for sanctions providing they follow the principles set out by the Premier League. The Premier League has proposed a specific formula which starts from a 12 point deduction for breaches, which had the Commission used would likely have resulted in a more severe punishment for Everton given the below

Aggravating Factors: The Premier League identified four factors that it believed aggravated Everton’s breaches:

The club overspent despite repeated warnings. The amount by which Everton’s actual losses exceeded the £105 million threshold. The submission of misleading information about stadium financing costs. The decision not to sell a particular player, despite previous assertions to the contrary.

Mitigating Factors: Everton presented six factors it believed should mitigate the breach:

Could have treated certain interest charges as capital expenditure. IC Response: Everton’s argument based on a false premise.

The player termination loss should be considered as mitigating. IC Response: Loss stemmed from a business decision Everton made, which doesn’t typically qualify as a mitigating factor.

Covid impacts on player trading and the ability to sell players. IC Response: Largely attributable to the fact that there was no ready purchaser for those players at the prices that Everton was seeking

Full cooperation with the Premier League’s investigation. IC Response We have already found Everton’s conduct not to be in compliance with the obligation of utmost good faith imposed by Rule B15.

A positive trend in the club’s PSR adjusted losses. IC Response: Positive trend in 2020/2021 but returned to a negative trend in 2023

The impact of the Russian invasion of Ukraine on Everton’s investment and sponsorship income. IC Response: Predominantly related to a £10m naming rights deal which doesn’t come into effect until 2025/26 season.

Quantification of Sanction: The Commission concluded that Everton’s breach was significant and required a sporting sanction in the form of a points deduction. Everton’s culpability was deemed high due to significant overspending and a lack of transparency. An immediate deduction of 10 points was determined as the appropriate penalty.

I understand Everton fan’s frustration but when you take a considered view of the situation there’s not a lot of weight to their argument.

Everton was deducted 10 points by the Independent Commission for breaching the Premier League’s Profitability and Sustainability Rules (PSRs). The Premier League allows the exclusion of certain Capex (expenditure on stadium costs) but interest on loans for development projects cannot be excluded. Everton knew this but continued down a path of poor financial decision making which ended in them breaching the limit when interest was included in profit/loss calculations. Everton was already under more stringent review by the Premier League after Covid and this was one relativity ease charge to investigate.

Manchester City has been charged with 115 breaches of financial fair play (FFP) rules over a nine-year period from 2009 to 2018. The Premier League alleges that the club did not provide accurate financial information, potentially inflating income and concealing expenses. The very fact some of the key charges relate to concelling expenses makes this far more time consuming/complex and thats not even considering the lengths Man Citys legal team is going to not cooperate.

Whilst not being able to quantify the extent of the sporting advantage, the IC recognised that one “must be inferred”.

“sporting advantage will have been enjoyed for each of the seasons on which the PSR calculation was based – in this case, because of Covid, four seasons”

While they accept Everton’s breach was not deliberate but that is likely irrelevant for compensation purposes where the sporting advantage and causation is established.

It’s an issue after Roman because the new owners were the ones who reported the irregular accounting practices.